Police & Fire Protection Fee

​​A police and fire protection fee is imposed on two types of transactions:

  1. A fee of $0.38 on each retail transaction for prepaid wireless telecommunications plans; and

  2. A monthly fee of $0.75 on each voice communications connection with an assigned telephone number (including landline, cellular line, and a communication service provided via a VoIP connection). If a communications provider provides multiple connections to a subscriber, the fee will be $0.75 for each of the first 10 connections and one additional fee of $0.75 for each 10 additional connections per billed account (i.e., $0.075 fee for each connection over 10).

The Department of Revenue (DOR) administers both fees on behalf of the Public Service Commission (PSC). Both fees must be reported on a monthly basis to the DOR on one electronic form. Persons subject to the fee are required to register with the DOR for the collection, reporting, and remittance of the fees.

Information on the DOR websiteInformation on the PSC website

DOR's Police and Fire Protection Common Questions

Registration Information

Form PFP-211, Wisconsin Police and Fire Protection Fee Resale Certificate | Fill-In Form

Form PFP-100, Wisconsin Police and Fire Protection Fee Worksheet

PSC's Police and Fire Protection Fee FAQs

Regulation - Section PSC 172, "Police and Fire Protection Fee on Communications Connections," Wis. Adm. Code

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 25, 2022: sec. 196.025, ​ ​Wis. Stats., and sec. PSC 172, Wis. Adm. Code.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100246

October 25, 2022​​